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cost accounting

The Columbia Encyclopedia, Sixth Edition | 2008 | The Columbia Encyclopedia, Sixth Edition. Copyright 2008 Columbia University Press. (Hide copyright information) Copyright

cost accounting see accounting .

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(book reviews)
Magazine article from: Healthcare Financial Management; 7/1/1989; ; 362 words ; Healthcare Cost Accounting: Practice and Applications This...clear and concise synopsis of cost accounting. The author does an excellent...middle managers unfamiliar with cost accounting because it contains brief sections... Read more
Improving the cost accounting advantage: often poorly understood by undergraduate students, traditional cost accounting is still a valuable and much needed tool. The challenge for academics is to make it engaging.(University of Quebec in Montreal )
Magazine article from: CMA Management; 4/1/2006; ; 700+ words ; ...you to the concepts of traditional cost accounting: normal cost, standard cost, custom...the word allocation ? Truth be told, cost accounting courses aren't a pleasant memory for...mastered the concepts of traditional cost accounting. In many industrial concerns, the... Read more
At last, a guide to cost accounting in the lab. (clinical laboratories)
Magazine article from: Medical Laboratory Observer; 5/1/1991; ; 700+ words ; ...Laboratory Standards: Document GP11-P, Cost Accounting in the Clinical Laboratory. GP11-P...many laboratories do not have formal cost accounting procedures in place, and few laboratorians...audits, and stockholder reports, cost accounting yields information used to make informed... Read more
Cost accounting supports clinical evaluations.
Magazine article from: Healthcare Financial Management; 4/1/1994; ; 700+ words ; ...This article describes how a hospital cost accounting system was used to evaluate the financial...academic medical center. Hospital cost accounting systems have changed considerably...Report was the only approximation of cost accounting in most hospitals. As hospital payment... Read more
The bottom line; victim of cost accounting.
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Essentials of cost accounting for health care organizations, 3d ed.(Brief Article)(Book Review)
Magazine article from: Reference & Research Book News; 2/1/2008; 193 words ; 9780763738136 Essentials of cost accounting for health care organizations, 3d...This volume is an advanced text on cost accounting, with an emphasis on issues in the...et al. detail the foundations of cost accounting, planning and control, decision making... Read more
Activity based management and performance measurement systems.
Magazine article from: Government Finance Review; 2/1/1999; ; 700+ words ; ...Capability. The traditional approach to cost accounting was adequate when processes were not...accurately report costs using standard cost accounting. However, when the volume of products...depending on the customer. Traditional cost accounting has had difficulty tracking cost ... Read more
What's happening? (increase in hospital and medical care costs) (column)
Magazine article from: Healthcare Financial Management; 5/1/1989; ; 485 words ; ...HEALTHCARE FINANCIAL MANAGEMENT--cost accounting. More than any other area in healthcare finance, cost accounting is the one that conjures up images...mirrors. In his book, Healthcare Cost Accounting--Practice and Applications, published... Read more
GAO critical of IRS's cost accounting compliance.(National)
Magazine article from: Catalyst (Dublin, Ohio); 3/1/2006; 164 words ; ...development and execution of managerial cost accounting. While some agencies were praised...showing leadership in the development of cost accounting systems, others were criticized for...agencies that implement managerial cost accounting procedures are able to more effectively... Read more
A new way to determine test cost per instrument. (part 1)
Magazine article from: Medical Laboratory Observer; 10/1/1988; ; 700+ words ; ...generic method, based on standard cost accounting techniques, can be used in each section...is the basic starting point for any cost-accounting approach in the clinical laboratory...regular basis-monthly or quarterly. Cost accounting is an important area of expertise... Read more

Related entries from encyclopedias, dictionaries, and thesauruses

cost accounting
Book article from: A Dictionary of Business and Management cost accounting The techniques used in collecting, processing...data within an organization to ascertain the cost of the cost centres , the cost units , and the various operations. Cost accounting is now regarded as a division of management... Read more
historical-cost accounting
Book article from: A Dictionary of Business and Management historical-cost accounting A system of accounting based on...assets . The advantages of historical-cost accounting are that it is relatively objective...however, the results of historical-cost accounting can be misleading as profit can... Read more
current-cost accounting
Book article from: A Dictionary of Business and Management current-cost accounting ( CCA ) A form of accounting in which...economic value to the business. Current-cost accounting ensures that a business maintains...distributed to shareholders. The current-cost accounting profit figure is derived by making... Read more
Accounting
Encyclopedia entry from: West's Encyclopedia of American Law ...or redressing a wrong asserted in a lawsuit. Various accounting methods may be employed. The accrual method shows expenses...the contract is completed. The installment method of accounting is a way regulated utilities calculate depreciation for income tax purposes. The cost method of accounting ... Read more
Accounting Software
Book article from: Computer Sciences ...can be calculated with accounting software. In addition...several categories of general accounting tasks that any accounting software should support...payroll, inventory, job cost estimating, fixed assets...the overall status of all accounting data. Accounts Payable...estimating data to ... Read more

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